Tithing for Buying Books
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Question
Can one buy sacred books for personal use with money from ma'aser?
Answer
If it is for personal use only, it is forbidden. Although with ma'aser money one can be lenient even for those who are stringent with ma'aser money to perform mitzvot, in this case, it involves monetary benefit, as these books, besides the mitzvah he will perform with them, also have monetary value and he could sell them later, therefore he cannot buy them.
Source
Shulchan Aruch, Yoreh De'ah, Siman 249
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